Production Report, Weighted Average throughout the process. The following are cost and production data for the cutting department for October: Prepare a production report for the cutting department. Round cost per equivalent unit to the nearest cent. Use this rounded amount for further calculations. Cutting Department Production Report For the Month of October (Weighted Average Method) Unit Information Physical flow: Units to account for: Units Units in beginning WIP Units started Total units to account for Units accounted for: Units completed Units in ending WIP Total units accounted for Equivalent units: Units completed Units in ending WIP Total equivalent units Cost Information Equivalent units: Beginning WIP Incurred during October Total costs to account for Cost per equivalent unit Costs accounted for